Case Laws

Appellate Authority Cannot Dismiss Appeal Filed Within Court-Granted Limitation Period

Writ Petitions Challenging Summons Under Section 70 Dismissed as Withdrawn

GST Assessment Against Legal Heirs Permissible Post-Death, Even if Business Discontinued and No Prior Notice

Section 16(5) CGST Act Overrides 16(4) for Input Tax Credit Eligibility

Taxpayer Permitted to Appeal Assessment Order with Directions for Delay Condonation

Liberty to File Delayed GST Appeal with Interim Protection Granted

Notifications Exceeding GST Council Recommendations or Lacking Ratification Power Are Ultra Vires

Unsigned GST Assessment Order Invalid; Remanded Subject to 20% Disputed Tax Deposit

Manual Application for GST Registration Revocation to be Entertained Despite Portal Time Limit

High Court Allows Fresh Application for GST Registration Revocation Despite Initial Delay